ࡱ> `e :bjbj 8ebeb`. ...8f|.MV (\ ""t L L L L L L L$YORN0Lb#\\b#b#0L(4L'''b#( L'b# L'' ?rA\uлX%?KL0M?]RX%]R4rArA]RAp b#b#'b#b#b#b#b#0L0L &b#b#b#Mb#b#b#b#]Rb#b#b#b#b#b#b#b#b# B :*HI KTV HNH NGH VIT NAM ----------- CNG HA X HI CH NGH(A VIT NAM c lp  T do  Hnh phc --------------------------------- PH LC: CC VN  CN C KIN KHC NHAU V 10 CHUN MC KIM TON VIT NAM SON THO NM 2020 (Km theo Cng vn s 455-2020/VACPA ngy 13/11/2020) Nu ng/B ng theo d tho th nh du vo  CONTROL Forms.CheckBox.1 \s  . Nu c kin khc th trnh by trc tip trong phn cu hi hoc phn cui ph lc ny. Thut ng  management/Ban Gim c trong cc VSA VSA hin hnh ang s dng thut ng  Ban Gim c tng ng t  management trong ISA. ng thi, VSA200 hin hnh gii thch thut ng  Ban Gim c :  L nhng ngi c trch nhim trc tip qun l v iu hnh hot ng ca doanh nghip, t chc hoc cc chc danh khc theo quy nh ca iu l cng ty hoc vn bn ca cp qun l c thm quyn v t chc b my hot ng ca t chc. Ty theo tng n v, Ban Gim c c th bao gm ton b hoc mt s thnh vin trong Ban qun tr ca n v, v d Gim c ng thi l thnh vin Ban qun tr, hoc ch s hu ng thi l Gim c i vi doanh nghip t nhn. Thnh vin BG bao gm nhng ngi c chc danh: Tng Gim c, Ph Tng Gim c, Gim c, Ph Gim c Cng ty, hoc c th l Gim c, Ph Gim c Chi nhnh Cng ty; (lu : phn in nghing l VSA thm vo so vi ISA). Cc VSA (Ban hnh li/Sa i) vn ang s dng t  Ban Gim c v d kin s sa li on gii thch thut ng  Ban Gim c trong VSA200 (khi ban hnh li VSA200 trong thi gian ti) bng cch b phn in nghing ni trn. Mt s kin cho rng: Vic dch "management" thnh "Ban Gim c" dn ti hiu nhm v phm vi cng vic ca kim ton vin (KTV), trch nhim ca n v c kim ton cing nh to ra mt s kh khn khi lm vic, trao i, c bit l yu cu gii trnh i vi cc c nhn khng phi l thnh vin Ban Gim c n v c kim ton. Mc d phn gii thch thut ng ca VSA200 hin hnh  m t phm vi rng hn cn phi hiu ca thut ng ny, nhng khi a ra chc danh c th (phn in nghing) li cha phn nh y , ch  cp n thnh vin Ban Gim c. Cc vn bn php lut hin hnh khng s dng cm t  Ban Gim c ; Cn xem li Khon 24, iu 4, Lut Doanh nghip 2020, hin ang s dng cm t  Ngi qun l doanh nghip v gii thch nh sau:  Ngi qun l doanh nghip l ngi qun l doanh nghip t nhn v ngi qun l cng ty, bao gm ch doanh nghip t nhn, thnh vin hp danh, Ch tch Hi ng thnh vin, thnh vin Hi ng thnh vin, Ch tch cng ty, Ch tch Hi ng qun tr, thnh vin Hi ng qun tr, Gim c hoc Tng gim c v c nhn gi chc danh qun l khc theo quy nh ti iu l cng ty  a ra mt thut ng khc ph hp hn (tuy nhin, gii thch cm t  Ngi qun l trong Lut Doanh nghip 2020 cha phn bit r ngi iu hnh v ngi gim st qu trnh qun l v iu hnh theo c cu 2 tng trong doanh nghip m KTV phi trao i, phi kt hp vi tng i tng theo yu cu ca chun mc kim ton). Tuy nhin, mt s kin khc cho rng khng cn sa li thut ng  Ban Gim c v gii thch thut ng ny trong VSA200. Theo ng/B c cn sa i thut ng  Ban Gim c thnh mt thut ng khc khng?  CONTROL Forms.CheckBox.1 \s  Khng cn sa i.  CONTROL Forms.CheckBox.1 \s  Sa i thnh  Ngi qun l (Theo , khi ban hnh li VSA200 s sa li gii thch nh sau:  Ngi qun l: L nhng ngi c trch nhim trc tip qun l v iu hnh hot ng ca doanh nghip, t chc hoc cc chc danh khc theo quy nh ca iu l cng ty hoc vn bn ca cp qun l c thm quyn v t chc b my hot ng ca t chc. Ty theo tng n v, Ngi qun l c th bao gm ton b hoc mt s thnh vin trong Ban qun tr ca n v, v d Gim c ng thi l thnh vin Ban qun tr, hoc ch s hu ng thi l Gim c i vi doanh nghip t nhn (tc l b i phn in nghing khi gii thch thut ng ny trong VSA200 hin hnh). Ngoi ra, c th b sung lu trong VSA 200 (khi ban hnh li)  nu r rng  Thut ng Ngi qun l ny ch c s dng cho mc ch ca cc VSA v c th c hiu khc vi Ngi qun l trong cc quy nh php l khc ). ng thi cm t  Ban Gim c s sa thnh  Ngi qun l cho ph hp vi hon cnh c th.  CONTROL Forms.CheckBox.1 \s  kin khc: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Trong trng hp sa i thnh  Ngi qun l , theo ng/B trong mu bo co kim ton ti ph lc cui cc VSA (Ban hnh li/Sa i), mc  Trch nhim ca [Ngi qun l] v Ban qun tr i vi bo co ti chnh , s nu chung l  Ngi qun l hay nu c th chc danh ca ngi (hoc nhng ngi) chu trch nhim nh Gim c/Tng Gim c/&  CONTROL Forms.CheckBox.1 \s  Ch nu chung l  Ngi qun l (ng thi b sung lu  Thut ng Ngi qun l v Ban qun tr c th cn c thay th bng mt thut ng khc ph hp vi hon cnh c th ca cuc kim ton).  CONTROL Forms.CheckBox.1 \s  Nu c th chc danh ca ngi (hoc nhng ngi) chu trch nhim.  CONTROL Forms.CheckBox.1 \s  kin khc: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cm t  override of controls/khng ch kim sot Cm t  (Ban Gim c) khng ch kim sot (ni b) (tng ng vi  (management) override of (internal) controls ) s dng nhiu trong 37 VSA hin hnh (v d: VSA 240 on 4, 7, 8, 31,& ; VSA 250 on 5; VSA 265 on A4; VSA 315 on A47; A50, A58,& ). Trong cc VSA (Ban hnh li/Sa i), cm  override of controls vn tip tc c bin son tng t cc VSA hin hnh l  khng ch kim sot . Mt s kin cho rng vic dch cm t  override of controls thnh  khng ch kim sot l cha ph hp do cha bao hm trng hp Ban Gim c b qua/khng thc hin cc kim sot ni b. Theo ng/B, d tho cc VSA (Ban hnh li/Sa i) vn s dng cm t  Khng ch kim sot (tng ng  override of controls trong ISA) c ph hp khng?  CONTROL Forms.CheckBox.1 \s  Ph hp  CONTROL Forms.CheckBox.1 \s  Khng ph hp, thay bng t: +  CONTROL Forms.CheckBox.1 \s   Lm quyn kim sot +  CONTROL Forms.CheckBox.1 \s   B qua/vi phm kim sot +  CONTROL Forms.CheckBox.1 \s   Khng tun th kim sot +  CONTROL Forms.CheckBox.1 \s   V hiu ha kim sot +  CONTROL Forms.CheckBox.1 \s   iu khin kim sot +  CONTROL Forms.CheckBox.1 \s   Thao tng kim sot  CONTROL Forms.CheckBox.1 \s  kin khc: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & VSA a ra v d l cc chun mc bo co ti chnh quc t (IFRS) m Vit Nam cha ban hnh Mt s VSA (Ban hnh li/Sa i) c a ra cc v d v chun mc bo co ti chnh quc t (IFRS), v d on A9, VSA720 (Ban hnh li), c th nh sau: A9. Trong mt s trng hp, khun kh lp v trnh by bo co ti chnh c p dng c th yu cu thuyt minh c th nhng cho php cc thuyt minh ny c trnh by bn ngoi bo co ti chnh (v d, Chun mc bo co ti chnh quc t (IFRS) s 7,  Cng c ti chnh: Cng b thng tin cho php cng b mt s thng tin nht nh theo yu cu ca IFRS trong bo co ti chnh hoc tham chiu cho t bo co ti chnh n mt s bo co khc s dng thut ng lin quan n cng c ti chnh tng ng nh trong bo co ti chnh, nh din gii ca Ban Gim c hoc bo co v ri ro c cung cp cho ngi s dng bo co ti chnh cng thi im). Khi cc thuyt minh nh vy c yu cu theo khun kh lp v trnh by bo co ti chnh c p dng, th thuyt minh  l mt phn ca bo co ti chnh. Theo , nhng thuyt minh ny khng c coi l thng tin khc cho mc ch ca Chun mc ny. Hin nay, B Ti chnh  c Quyt nh s 345/Q-BTC ngy 16/3/2020 Ph duyt  n p dng chun mc bo co ti chnh ti Vit Nam, trong  c chun mc bo co ti chnh quc t (IFRS). Mt khc, cc IFRS c nu trong cc on ny ch l v d. Theo , d tho vn ang nu tn v s hiu theo chun mc bo co ti chnh quc t. Tuy nhin, mt s kin cho rng nn sa li l:  & (v d, Chun mc k ton v Cng c ti chnh: Cng b thng tin, cho php mt s thng tin thuyt minh nht nh theo yu cu ca IFRS&  , tc l sa li tn chun mc v khng nu s chun mc do vic bin son li/bin son mi chun mc k ton Vit Nam cha bit c tng ng vi quc t khng. Theo ng/B, on A9 ca VSA 720 (Ban hnh li) bin son  ph hp vi iu kin Vit Nam cha (v tng t cho mt s on trong VSA800 (Ban hnh li), VSA805 (Ban hnh li))?  CONTROL Forms.CheckBox.1 \s Ph hp  CONTROL Forms.CheckBox.1 \s  kin khc: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & on A73, VSA 700 (Ban hnh li) v mi quan h gia VSA v lut hoc cc quy nh on A73 VSA 700 hng dn nh sau: A73. Cc chun mc kim ton Vit Nam khng c hiu lc cao hn php lut hoc cc quy nh chi phi mt cuc kim ton bo co ti chnh. Khi chun mc kim ton Vit Nam s 701 l thch hp, tham chiu c th ch cn  cp n chun mc kim ton Vit Nam trong bo co kim ton, nu khi p dng php lut hoc cc quy nh, mc c yu cu bi on 50(h) ca Chun mc ny khng c khng nht qun vi cc yu cu trong Chun mc kim ton Vit Nam s 701. Trong nhng trng hp nh vy, KTV c th cn iu chnh mt s kha cnh nht nh trong vic thng bo cc vn  kim ton quan trng trn bo co kim ton theo yu cu ca Chun mc kim ton Vit Nam s 701. Tuy nhin c kin cho rng, ti Vit Nam, VSA cing l vn bn quy phm php lut, c ban hnh di dng thng t ca B Ti chnh, do  cu u tin ca on A73 ni trn khng hng dn chnh xc, ph hp mi quan h gia VSA v lut hoc cc quy nh trong iu kin Vit Nam. Theo ng/B, on A73 nu trn  ph hp cha?  CONTROL Forms.CheckBox.1 \s  Ph hp  CONTROL Forms.CheckBox.1 \s  kin khc ( ngh nu cch sa i c th, nu c): & & & & & & & & & & & & & S hiu bo co kim ton on 50(a) ca VSA700 (Ban hnh li) quy nh bo co kim ton phi bao gm  S hiu v tiu  bo co kim ton" (y l ni dung  c quy nh ti VSA 700 hin hnh, lu  S hiu c in nghing, l ni dung Vit Nam thm vo so vi ISA). Mt s kin cho rng, Lut Kim ton c lp v cc vn bn hng dn khng quy nh v s hiu ca bo co kim ton. ISA cing khng quy nh v hng dn bo co kim ton phi c s hiu, do  VSA 700 (Ban hnh li) khng cn a thm quy nh ny m  DNKiT t xy dng quy nh ni b v s hiu bo co kim ton. Theo ng/B, quy nh v s hiu ti on 50(a) ca VSA700 (Ban hnh li) c ph hp khng?  CONTROL Forms.CheckBox.1 \s  Ph hp  CONTROL Forms.CheckBox.1 \s  kin khc: & & & & & & & & & & & & & ng du ca doanh nghip kim ton trn bo co kim ton on 47 v on A64, VSA 700 (Ban hnh li) quy nh v hng dn: 47.  & Trn ch k ca thnh vin Ban Gim c ph trch tng th cuc kim ton phi ng du ca doanh nghip kim ton (hoc chi nhnh doanh nghip kim ton) pht hnh bo co kim ton. A64.  ...Trn ch k ca ngi i din theo php lut ca doanh nghip kim ton hoc ngi c u quyn phi ng du ca doanh nghip kim ton (hoc chi nhnh) chu trch nhim pht hnh bo co kim ton. Gia cc trang ca bo co kim ton v bo co ti chnh  c kim ton phi ng du gip lai bng du ca doanh nghip kim ton (hoc chi nhnh). (y l ni dung  c quy nh ti VSA 700 hin hnh v c in nghing, l ni dung Vit Nam thm vo so vi ISA). Mt s kin cho rng iu 43, Lut Doanh nghip nm 2020 quy nh:  Du bao gm du c lm ti c s khc du hoc du di hnh thc ch k s theo quy nh ca php lut v giao dch in t. nn VSA 700 (Ban hnh li) tip tc quy nh phi  ng du v  ng du gip lai trn bo co kim ton c th s khng cn ph hp vi mt s trng hp trong thi gian ti. Theo ng/B, quy nh v ng du trn bo co kim ton ti on on 47 v on A64 ca VSA700 (Ban hnh li) c cn ph hp khng?  CONTROL Forms.CheckBox.1 \s  Ph hp  CONTROL Forms.CheckBox.1 \s  kin khc ( ngh nu cch sa i c th, nu c): & & & & & & & & & & & & & Xc nh v nu r thnh vin Ban Gim c ph trch tng th cuc kim ton Xc nh KTV hnh ngh gi vai tr l thnh vin Ban Gim c ph trch tng th cuc kim ton trong cuc kim ton (Engagement Partner) Lut Kim ton c lp quy nh: Khon 3, iu 46: "6NP    l n   . 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Ngi c y quyn bng vn bn ca ngi i din theo php lut phi l KTV hnh ngh". Khon 7, iu 18:  Khi hnh ngh ti doanh nghip kim ton, chi nhnh doanh nghip kim ton nc ngoi ti Vit Nam, KTV hnh ngh c cc ngh)a v sau y: & 7) Thc hin kim ton, sot xt h s kim ton hoc k bo co kim ton v chu trch nhim v bo co kim ton v hot ng kim ton ca mnh VSA 700 (Ban hnh li) quy nh v hng dn nh sau (ang gi nguyn theo on 40 v A37 VSA 700 hin hnh, c in nghing v ni dung ny ca VSA c bin son khc vi ISA). on 47:  Bo co kim ton phi c 2 ch k, gm ch k ca KTV hnh ngh c giao ph trch cuc kim ton v ch k ca thnh vin Ban Gim c l ngi i din theo php lut ph trch tng th cuc kim ton. Di mi ch k ni trn phi ghi r h v tn, s Giy chng nhn ng k hnh ngh kim ton (Giy CN KHN kim ton). Trn ch k ca thnh vin Ban Gim c ph trch tng th cuc kim ton phi ng du ca doanh nghip kim ton (hoc chi nhnh doanh nghip kim ton) pht hnh bo co kim ton on A64:  Bo co kim ton phi c 2 ch k ca 2 KTV hnh ngh, di mi ch k phi ghi r h v tn, s ng k hnh ngh kim ton. Ch k th nht trn bo co kim ton l ca KTV hnh ngh c giao ph trch cuc kim ton v ch k th hai l ca ngi i din theo php lut ca doanh nghip kim ton hoc ngi c u quyn bng vn bn ca ngi i din theo php lut. Ngi i din theo php lut hoc ngi c y quyn bng vn bn ca ngi i din theo php lut c k bo co kim ton phi l thnh vin Ban Gim c ph trch tng th cuc kim ton. KTV hnh ngh c giao ph trch cuc kim ton chu trch nhim k tn trn bo co kim ton. Doanh nghip kim ton quy nh c th trch nhim, ngh)a v ca KTV hnh ngh c giao ph trch cuc kim ton. Trn ch k ca ngi i din theo php lut ca doanh nghip kim ton hoc ngi c u quyn phi ng du ca doanh nghip kim ton (hoc chi nhnh) chu trch nhim pht hnh bo co kim ton. Gia cc trang ca bo co kim ton v bo co ti chnh  c kim ton phi ng du gip lai bng du ca doanh nghip kim ton (hoc chi nhnh) Mt s kin cho rng, Lut Kim ton c lp khng quy nh ngi i din theo php lut k bo co kim ton l ngi ph trch cuc kim ton. ng thi, Lut Kim ton c lp ch quy nh v KTV hnh ngh ph trch cuc kim ton, m khng quy nh v KTV hnh ngh ph trch tng th cuc kim ton. Trong khi , VSA 700 (Ban hnh li) v VSA700 hin hnh quy nh Ngi i din theo php lut k bo co kim ton phi l thnh vin Ban Gim c ph trch tng th cuc kim ton. Mt khc, nh ngh)a v thnh vin Ban Gim c ph trch tng th cuc kim ton (Engagement Partner/EP) gia VSA220 hin hnh v ISA220 ang khc nhau, c th: on 7(a) ISA220 gii thch thut ng: "Engagement partner: The partner or other person in the firm who is responsible for the audit engagement and its performance, and for the auditor s report that is issued on behalf of the firm, and who, where required, has the appropriate authority from a professional, legal or regulatory body" Tc l, theo ISA220, EP khng nht thit phi l  partner (thnh vin Ban Gim c DNKiT) m c th l  other person/ngi khc v EP i din doanh nghip kim ton chu trch nhim trong vic pht hnh bo co kim ton (nhng khng phi l i din theo php lut cho doanh nghip kim ton); on 7(a) VSA220 hin hnh gii thch thut ng "Thnh vin Ban Gim c ph trch tng th cuc kim ton: L thnh vin Ban Gim c theo nh ngh)a  on 07(k) Chun mc ny v i din theo php lut chu trch nhim v vic thc hin cuc kim ton, k bo co kim ton v chu trch nhim tng th i vi bo co kim ton  pht hnh". (on 7(k), VSA 220: "Thnh vin Ban Gim c: L ngi  iu kin hnh ngh v c doanh nghip kim ton giao trch nhim thc hin hp ng dch v chuyn nghip; gi chc danh nh Tng Gim c, Ph Tng Gim c, Gim c, Ph Gim c Cng ty hoc c th l Gim c, Ph Gim c Chi nhnh") Tc l, theo VSA220 hin hnh, thnh vin Ban Gim c ph trch tng th cuc kim ton l nhng ngi c chc danh Tng Gim c, Ph Tng Gim c, Gim c, Ph Gim c Cng ty hoc Gim c, Ph Gim c Chi nhnh. V vy, mt s kin cho rng, VSA700 (Ban hnh li) cn sa i cho ph hp vi Lut Kim ton c lp hin hnh (theo , KTV hnh ngh k bn phi (khng c du) mi l EP). Theo ng/B, quy nh v KTV hnh ngh gi vai tr thnh vin Ban Gim c ph trch tng th cuc kim ton k trn bo co kim ton ti on on 47 v on A64 ca VSA700 (Ban hnh li) c ph hp khng?  CONTROL Forms.CheckBox.1 \s  Ph hp  CONTROL Forms.CheckBox.1 \s  kin khc ( ngh nu cch sa i c th, nu c): & & & & & & & & & & & & & Nu r thnh vin Ban Gim c ph trch tng th cuc kim ton trn bo co kim ton VSA 700 (Ban hnh li) ang b ni dung on 46 v A61-A63 ca ISA 700 (Revised) quy nh v hng dn vic nu r tn ca thnh vin Ban Gim c ph trch tng th cuc kim ton trn bo co kim ton ca cc t chc nim yt v trong mt s trng hp hn hu s khng phi nu tn nu nguy hi th cht/tnh mng bi v, ti Vit Nam, theo Lut Kim ton c lp, bo co kim ton  ghi tn ca hai KTV hnh ngh. Theo , trong mu bo co kim ton ti ph lc ca cc VSA ban hnh li/sa i cing b dng  Thnh vin Ban Gim c ph trch tng th cuc kim ton chu trch nhim v kt qu kim ton trn bo co kim ton c lp l [H v tn] so vi cc ISA. Ni dung ca on 46 v A61-A63 ca ISA700 (Revised) nh sau: 46. The name of the engagement partner shall be included in the auditor s report on financial statements of listed entities unless, in rare circumstances, such disclosure is reasonably expected to lead to a significant personal security threat. In the rare circumstances that the auditor intends not to include the name of the engagement partner in the auditor s report, the auditor shall discuss this intention with those charged with governance to inform the auditor s assessment of the likelihood and severity of a significant personal security threat. (Ref: Para. A61 A63)/Tn ca thnh vin Ban Gim c ph trch tng th cuc kim ton phi c nu trong bo co kim ton v bo co ti chnh ca t chc nim yt tr khi, trong nhng trng hp hn hu, vic thuyt minh  d kin s dn n mt mi e da an ninh c nhn nghim trng. Trong nhng trng hp hn hu m KTV khng a tn ca thnh vin Ban Gim c ph trch tng th hp ng dch v trong bo co kim ton, KTV phi tho lun nh ny vi Ban Qun tr  thng bo nh gi ca KTV v kh nng xy ra v mc  nghim trng ca mi e da an ninh c nhn (xem hng dn ti on A61-A63 Chun mc ny). A61. ISQC 136 requires that the firm establish policies and procedures to provide reasonable assurance that engagements are performed in accordance with professional standards and applicable legal and regulatory requirements. Notwithstanding these ISQC 1 requirements, naming the engagement partner in the auditor s report is intended to provide further transparency to the users of the auditor s report on financial statements of a listed entity./on 32 Chun mc kim sot cht lng s 1 (ISQC1) quy nh doanh nghip kim ton phi xy dng cc chnh sch v th tc  c s m bo hp l rng cc hp ng dch v c thc hin theo cc chun mc ngh nghi#p, php lut v cc quy nh c lin quan. Mc d  c cc yu cu ca Chun mc kim sot cht lng s 1 (ISQC1), vic ghi tn thnh vin Ban Gim c ph trch tng th cuc kim ton trong bo co kim ton nhm mc ch cung cp thm s minh bch cho ngi s dng bo co kim ton v bo co ti chnh. A62. Law, regulation or national auditing standards may require that the auditor s report include the name of the engagement partner responsible for audits other than those of financial statements of listed entities. The auditor may also be required by law, regulation or national auditing standards, or may decide to include additional information beyond the engagement partner s name in the auditor s report to further identify the engagement partner, for example, the engagement partner s professional license number that is relevant to the jurisdiction where the auditor practices./Php lut v cc quy nh hoc chun mc kim ton quc gia c th yu cu bo co kim ton trnh by tn ca thnh vin Ban Gim c ph trch tng th cuc kim ton cho cuc kim ton khng phi l kim ton bo co ti chnh ca t chc nim yt. KTV cing c th c yu cu bi php lut v cc quy nh hoc chun mc kim ton, hoc c th quyt nh a thng tin b sung ngoi tn thnh vin Ban Gim c ph trch tng th cuc kim ton, v d, s giy php hnh ngh ca thnh vin Ban Gim c ph trch tng th cuc kim ton ph hp vi quy nh ca quc gia m KTV hnh ngh. A63. In rare circumstances, the auditor may identify information or be subject to experiences that indicate the likelihood of a personal security threat that, if the identity of the engagement partner is made public, may result in physical harm to the engagement partner, other engagement team members or other closely related individuals. However, such a threat does not include, for example, threats of legal liability or legal, regulatory or professional sanctions. Discussions with those charged with governance about circumstances that may result in physical harm may provide additional information about the likelihood or severity of the significant personal security threat. Law, regulation or national auditing standards may establish further requirements that are relevant to determining whether the disclosure of the name of the engagement partner may be omitted./Trong mt s trng hp hn hu, KTV c th xc nh thng tin hoc theo cc kinh nghim cho thy kh nng e da an ninh c nhn, nu danh tnh thnh vin Ban Gim c ph trch tng th cuc kim ton b cng khai, c th dn ti nguy hi th cht/tnh mng cho thnh vin Ban Gim c ph trch tng th cuc kim ton; thnh vin nhm thc hin cuc kim ton hoc cc c nhn c quan h gn gii khc. Tuy nhin, mi e da nh vy khng bao gm, v d, cc mi e da v trch nhim php l hoc cc bin php trng pht php l, quy nh hoc ch ti chuyn mn. Cc cuc trao i vi Ban qun tr v cc tnh hung c th gy tn hi v th cht c th cung cp thm thng tin v kh nng hoc mc  nghim trng ca mi e da an ninh. Php lut v cc quy nh hoc chun mc kim ton quc gia c th thit lp thm cc yu cu c lin quan  xc nh cc trng hp m khng cn cng b tn ca thnh vin Ban Gim c ph trch tng th cuc kim ton. Theo ng/B, VSA700 (Ban hnh li) b cc on 46 v A61-A63 c ph hp khng?  CONTROL Forms.CheckBox.1 \s  Ph hp  CONTROL Forms.CheckBox.1 \s  kin khc: & & & & & & & & & & & & & Theo ng/B, VSA700 (Ban hnh li) c nn b sung quy nh rng di tn v ch k ca KTV hnh ngh gi vai tr thnh vin Ban Gim c ph trch tng th cuc kim ton phi vit [thnh vin Ban Gim c ph trch tng th cuc kim ton]  lm r vai tr, trch nhim i vi cuc kim ton ca 2 KTV hnh ngh k bo co kim ton khng?  CONTROL Forms.CheckBox.1 \s  C, nn b sung  CONTROL Forms.CheckBox.1 \s  kin khc: & & & & & & & & & & & & & Cc kin khc & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Ngy & thng & nm 2020 i din cng ty & & & ..       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